On Performance Budget Management in Vocational Colleges

With the further expansion of college enrollment scale, competition among vocational colleges are becoming increasingly fierce, the living environment is deteriorating. While the investment of state finances and the competent authorities on vocational colleges is limited, the scope of bank credit is gradually tightening. In order to promote vocational colleges education teaching system reform, accelerate the further development of research work, vocational colleges should actively strengthen budget management and performance appraisal to achieve the organic unity of financial budget implementation and performance evaluation, centralize superior resources to improve capital efficiency, enhance the comprehensive competitiveness. This article conducted a series of research and discussion on how to strengthen the performance of the budget management of higher vocational colleges, and proposed concrete solutions.